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2019 (4) TMI 1031 - AT - Income TaxDeduction u/s.80IB(10) - AO denied the said claim for want of valid Completion/Occupancy certificate and other relevant evidences - admission of additional evidences which includes the completion certificate - HELD THAT:- The validity of the said completion certificate and its issuance is the subject matter of litigation and the same goes to the root of the matter relating to the valid claim of deduction u/s. 80IB(10) of the Act. Accordingly, we order the Revenue authorities to admit the additional evidences and re-adjudicate the only issue of claim of deduction u/s.80IB(10) of the Act. - Matter restored before ITAT.
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